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Case Laws
Showing 1 to 20 of 95 Records
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1963 (4) TMI 109
... ... ... ... ..... re be allowed and the notification under s. 6 and that part of the notification under s. 4, which says that the Governor was pleased to direct that under sub-s. (4) of s. 17, the provisions of s. 5-A shall not apply, are bad and are hereby set aside. Rest of the notification under s. 4 will stand and it will be open to the Government if it so chooses to proceed with the acquisition after action is taken under s. 5-A and thereafter to issue a notification under s. 6 of the Land Acquisition Act. In the circumstances we feel ....... + More
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1963 (4) TMI 108
... ... ... ... ..... rom taking any evidence outside the facts mentioned in the case stated, is erroneous. In terms, Rule 5 provides that after due compliance with the requirements of Rules 1 to 3, the case shall be set down for hearing as a suit in the ordinary manner and the Court has to try and determine the case in accordance with the rule contained in Order XVIII of the Code of Civil Procedure. 30. Thus, in our opinion, the learned Judge was wrong in dismissing the case without following the procedure prescribed by Order XVIII of the Code....... + More
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1963 (4) TMI 107
... ... ... ... ..... usiness the resultant computation of the profits or gains can be reached only after all the allowances contemplated by section 10(2) are given effect to, and except for depreciation covered by section 10(2)(vi), every other kind of allowance has to be deducted from the gross profits or gains before the assessable profits can be reached, and when once that has been done, it is the result that represents the profits or gains under that head. Section 24(2) does not therefore give any support to the contention that development....... + More
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1963 (4) TMI 106
... ... ... ... ..... nt for consideration. The High Court should bear this in mind for deciding whether the evidence of the approver should be acted upon or not. Then again it would not be sufficient for the High Court to deal with the evidence in a general way. It would be necessary for it to consider for itself the evidence adduced by the prosecution on the specific charges and then to conclude whether those charges have been established or not. The prosecution would be well, advised if, instead of placing the evidence on each and every one ....... + More
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1963 (4) TMI 105
... ... ... ... ..... ention of Kamani that the suit could not be stayed, the arbitration agreement being inffective and invalid. For reasons already set out by us, that assumption cannot be supported Whether having regard to the terms of s. 3 of the Arbitration (Protocol and Convention) Act 6 of 1937 stay may be granted of the suit commenced by Kamani is a question on which no decision has been recorded by the Trial Judge nor by the High Court, and we will not be justified in this appeal in entering upon questions of fact for the first time wi....... + More
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1963 (4) TMI 104
... ... ... ... ..... a period of five years was too severe and that we should reduce the period of suspension even on the basis that the charge against the appellant be held to be established. We can only express surprise that Counsel should have made bold to make this submission. The appellant had got into his hands a considerable sum of money belonging to his clients and, on the finding of the High Court, had failed to pay it back when demanded. Not content with this he had put forward a false defence of payment and had even sought to sustai....... + More
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1963 (4) TMI 103
... ... ... ... ..... d post on the 15th November, 1962, they were received later and if the period is taken to be the date on which the copies were received, the applications were within time. He has further contended that even if the applications were beyond time, an affidavit and an application have been filed along with the petitions for condoning the delay under section 5 of the Limitation Act. In the circumstances of the case we are of opinion that even if the applications are filed beyond time, these are cases where the delay should be c....... + More
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1963 (4) TMI 102
... ... ... ... ..... ctly clear that the particular nomenclature was not decisive and that what mattered in these cases was the nature of the duties and responsibilities of a post. If the nature of the duties and responsibilities of the posts held by the respondents legitimately Justify the conclusion that they are comptists, then the special allowance can be claimed by them. It is in the light of these observations that the Labour Court should proceed to deal with these cases after remand. If the parties want to amend their pleadings, they sh....... + More
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1963 (4) TMI 101
... ... ... ... ..... is employees. Under these circumstances, if the intimation card in question was taken away by some fraudulent person, it would be difficult to hold that the appellant can be charged with negligence which, in turn, can be held to be the proximate cause of the loss caused to the respondent. In our opinion, therefore, Mukarji.J. was in error in holding that the respondent could successfully plead estoppel by negligence against the appellant. As we have already observed, the question as to whether the claim made by the appella....... + More
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1963 (4) TMI 100
... ... ... ... ..... he Income-tax Act, 1922 are applicable to the petitioners, as the assessments on the shebaits under the said provision of the Act are lawful. But to conclude this much is not necessarily to concede that the Hindu Deity as such is liable to income-tax. I need say no more than this. 144. Lastly. I may mention that Ananda-moyee Kalimata was in existence in the F. B. case of ILR 37 Cal 128; 14 Cal WN 18 (FB); is in existence in this Reference and will always be in existence. It is my conviction, that candles will still flicker....... + More
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1963 (4) TMI 99
... ... ... ... ..... hese provisions of cl. (K) and would have thought fit to make an order as was made by this Court in similar circumstances in Mahalakshmi Sugar Mills Company Ltd. v. Their Workmen (1961 (II) L. L. J. 623), making it clear that there 21 workmen should be re-employed in the crushing season of 1962-63 only in so for as it was possible to do so without breach of the provisions of cl. (K) of the Standing Orders. There are no materials on the record however to show how many of the workmen already employed by the Company in the cr....... + More
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1963 (4) TMI 98
... ... ... ... ..... way by which the appellant could get at the money will be to enforce his decree through the process of civil Court by attachment, etc. This contention, however, ignores the express provisions contained in Section nfba 50(2) /nfba of the Act. It makes no difference whether the interim payment is regarded either as compensation or as income or of any other variety of payment. The statute creates an obligation on the part of the Government to make interim payment in certain circumstances and it provides that it shall be paid ....... + More
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1963 (4) TMI 97
... ... ... ... ..... e notice of the nature of a notice under section 19(2) had to be issued within three years of the end of the respective financial years. This was not done. In the result therefore the assessments made are illegal. 36. I will like to add a few words regarding section 20A of the Act. The Martycherra Tea Estate formerly belonged to a partnership firm. It was sold to a company on July 9, 1953. Under section 2oA(2), where a person discontinues any business receiving agricultural income, he has to give notice of such discontinua....... + More
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1963 (4) TMI 96
... ... ... ... ..... agency fell through. That managing director died in 1949, and the assessee sold the shares in the syndicate in 1941 and 1943. The sale brought an amount to the assessee which was in excess of what they had paid for the shares by about ₹ 2,00,000. It was held that the purchase of shares to the tune of ₹ 3,00,000 was an investment and not an adventure and the sum of ₹ 2,00,000 received by the assessee was not in the nature of income from business and was, therefore, not liable to tax. The material facts of ....... + More
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1963 (4) TMI 95
... ... ... ... ..... fer an intention to create a trust or equitable interest, by means of an irrevocable mutual testament, upon the facts, merely because two persons happen to make a single document of their testamentary dispositions. 51. As far as this country is concerned, the emphasis, in the Supreme Court decision in AIR1959SC71 is, as my learned brother has shown, upon the benefit taken by the surviving testator. Their Lordships would appear to have laid emphasis upon that form of a mutual Will, in which each party is in a relationship o....... + More
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1963 (4) TMI 94
... ... ... ... ..... for the ginning and pressing of their cotton, there is involved as a severable part of the transaction a sale of the material of hessian and iron hoops used in the execution of the contract. Having regard to the view taken by this Court in the decision referred to above, it must be held that the applicants are dealers within the meaning of section 2(6) of the Bombay Sales Tax Act, 1953. 8. As we have already pointed out earlier, in the view that we are taking, the other contention, which was raised by the applicants, viz.,....... + More
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1963 (4) TMI 93
... ... ... ... ..... ns of Section 7-B, and, in my view cannot apply to the interpretation of Section 7-E where the provisions are materially different. There are certain observations, however, in that Judgment which interpret the decision In 1961CriLJ740 . In the light of what I have said earlier, I would express my respectful disagreement with those observations. 64. The Munsif, while acting under the provisions of Section 7-E of the U. P. (Temporary) Control of Rent and Eviction Act acts as a person a designata and not as a Court, and a rev....... + More
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1963 (4) TMI 92
... ... ... ... ..... ana Row v. Dharmachar ILR 26 Mad 514. Graham v. Peat (1801) 1 East 244, Chambers v. Donaldson (1809) 11 East 65 and B. Gangayya v. V. Satyanarayana, AIR 1925 Mad 1021). There is nothing to show that the State had authorized the acts when the cause of action arose, nor is there anything to show that it had approved of them or ratified them even today. He has also pointed out, on the authority of a long track of cases, that an action must be tried in all its stages on the cause of action as it existed at the commencement of ....... + More
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1963 (4) TMI 91
... ... ... ... ..... irl was not satisfactory, that it was not corroborated and that there were other circumstances which showed that the prosecution case might be improbable, but having done his duty, the learned Judge had to leave it to the jury to consider whether the prosecution had established its charge against the appellant beyond reasonable doubt or not. The jury apparently considered the matter for an hour and half and returned the unanimous verdict of guilty. In the circumstances of this case, we cannot accede to Mr. Chari's argu....... + More
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1963 (4) TMI 90
... ... ... ... ..... own that all cash reserves in the shape of depreciation reserve, general reserve, renewal reserve and so on and also in the shape of investments and advances cannot be deducted from the gross rehabilitation amount as they may be used as working capital next year. This means that the tribunal has to recalculate the rehabilitation amount due in view of what we have said above. 14. In view of the fact that the adjudication of the claim for bonus has already been delayed, we direct the tribunal to recalculate the available sur....... + More
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